Rev. & Tax. Code, § 2781.5 · Chapter 2.3. Return of Replicated Property Tax Payments
Rev. & Tax. Code, § 2781.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record.
(b) The request shall be submitted by the owner of record and shall satisfy both of the following requirements:
(1) The request shall be certified by the owner of record as true, correct, and complete to the best of his or her knowledge.
(2) The request shall be accompanied by a certified copy of a deed, judgment, or other instrument that legally verifies ownership of the property.
(c) The tax collector shall not be required to make a determination as to the ownership of the property.
(d) This section does not apply to any payment on a current assessment that is delinquent.
Notes and commentary — not statutory text
History
Added by Stats. 2009, Ch. 85, Sec. 2. Effective August 6, 2009.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2781.5.
- Text hash
- sha256 2366efdac588dcbbb5bbfb790d7ebca5d1272c5b562d8915b8f7d46df01d8da8
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.